Trade union funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, company funds, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees and other management fees.
In order to strengthen the internal management of the company, standardize the financial reimbursement behavior, advocate all business-oriented guiding ideology, and reasonably control expenses, this system is specially formulated for all employees of the company. (In principle, the company does not lend money to employees, nor does it advance money. It can borrow money only under special circumstances with the consent of the general manager, but it must be operated in strict accordance with the process and written off in time.
Provisions on loan management:
(1) Loan for business trip: The business trip personnel shall fill in the loan or reimbursement form with the approved (business trip application form), which shall be reviewed and signed by the department manager, sent to the personnel department for review, and sent to the leaders in charge before they can borrow money from the finance department for business trip. After returning, they shall go through the reimbursement procedures in time, and they are not allowed to borrow money and write it off across months.
(II) The Company does not support the loan demand below 200 yuan. If the loan amount exceeds that of 500 yuan, the Finance Department shall be informed one day in advance to prepare the loan. In principle, it is not allowed to borrow again.
(3) When the loan is written off, the application form is attached to the reimbursement voucher and reimbursed according to the application form. Beyond the scope of application, it must be approved by the competent leader, otherwise the financial personnel have the right to refuse to write off; The remaining amount must be returned, and the original borrowed amount and the returned amount should be indicated on the reimbursement form.
Senior management regulations:
Prepayment refers to all kinds of engineering and material goods purchased in advance by the company for business needs. When paying the money, the manager must fill in the "application form" as required, issue the purchase application form and other materials to the financial office, and complete all the examination and approval procedures, and then report to the general manager for approval before making the advance. The prepaid application form and documents should be attached to the reimbursement voucher.
Processing flow:
The handling personnel shall fill in the application form as required, and indicate the reason and amount of the application. Words and figures shall be completely consistent and shall not be altered. The person in charge of the competent department shall review and sign. The manager of administrative personnel department reviews and signs it. The general manager shall review and approve. The manager shall go to the finance department with the approved Application Form for Loan and Prepayment. The manager shall repay all temporary loans and prepayments with valid original bills within one week. If the account has not been written off for more than one week, it must be submitted to the finance office for instructions and signed by the leader in charge, otherwise it will be deducted from the employee's salary. 》
Expense reimbursement regulations:
(a) the contents of the expense reimbursement invoice include date, commodity name, unit price, quantity and amount, and affix the invoice or issue a special financial seal for the unit. The agent must ask the billing unit to truthfully fill in all the contents of the invoice, and the altered, inconsistent, forged invoices and receipts stamped with the seal of financial supervision will not be reimbursed.
(2) When reimbursing expenses, you must fill in the Expense Reimbursement Form carefully, and classify, sort and paste all documents according to their nature, such as travel expenses, entertainment expenses, office expenses, etc. Travel expenses must be filled in according to the time and place of business trip, and the number of business trip days must be calculated. Accommodation, food subsidies and local transportation fees should be filled in within the limit. The number and total amount of all reimbursement forms must be accurately filled in, and the pasting requirements should be neat and beautiful.
(3) Submit for approval according to the prescribed examination and approval procedures, and notify the Finance Department one day in advance for the reimbursement of 500 yuan and above.
(4) Review of original vouchers (managers of all departments shall be responsible for all original vouchers signed by them).